Time to make those returns on-line

From 6 April 2009, you will have to send your starter and leaver notifications online if you have 50 or more employees. This is in addition to the ongoing requirement for you to submit your Employer Annual Return (P35 and P14s) online. If you do not do so you may face a penalty.

The starter and leaver forms that you must send online from 6 April 2009 are:

• P45 Part 1 – details of employee leaving
• P45 Part 3 – new employee details
• P46 – details of new employees starting work who do not have a P45
• P46 (Pen) – new pension details
• P46 (Expat) – details of those seconded to work either wholly or partly in the UK whilst remaining employed by an overseas employer